{"data":{"id":"us-sd/sdcl-55-13-11","jurisdiction":"us-sd","citation":"SDCL § 55-13-11","heading":"Other property subject to depletion.","body":"Except as provided in §§ 55-13-9 and 55-13-10, if the principal consists of property subject to depletion, including leaseholds, patents, copyrights, royalty rights, and rights to receive payments on a contract for deferred compensation, receipts from the property, not in excess of five percent per year of its inventory value, are income, and the balance is principal.","path":["TITLE 55. FIDUCIARIES AND TRUSTS","CHAPTER 55-13. REVISED UNIFORM PRINCIPAL AND INCOME ACT"],"source_url":"https://sdlegislature.gov/Statutes/55-13-11","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"21b2f26a482e2a99016ffc4ac9dd1104998444a959ec1a6e1a7d673b9e3e31f9","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-55-13-10","next":"us-sd/sdcl-55-13-12"},"notice":"GroundRules: Original legal text. Not legal advice."}